Reconsideration of HQ 083674; Control Panel; Microwave Oven

HQ 088238 April 23, 1991 CLA-2 CO:R:C:M 088238 MBR CATEGORY: Classification TARIFF NO.: 8537.10.00 Mr. Paul S. Anderson Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams St., Suite 2625 Chicago, Illinois 60606 RE: Reconsideration of HQ 083674; Control Panel; Microwave Oven Dear Mr. Anderson: This is in reply to your letter of November 7, 1990, requesting reconsideration of HQ 083674, dated June 22, 1989, regarding classification of microwave oven control panels, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise is a microwave control panel assembly consisting of a printed circuit board, a digital clock, and a power supply. These components are mounted on a section of metal that only extends 1-2" beyond the length of the circuit board, and is flush with the width of the board. ISSUE: What is the classification of a microwave oven control panel mounted on a section of metal, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: HQ 083674, dated June 22, 1989, classified the subject merchandise under subheading 8537.10.00, HTSUSA, which provides for: "[b]oards, panels,..., for the electric control or the distribution of electricity...: [f]or a voltage not exceeding 1,000 v." You state that "Digital has no new evidence to offer at this -2- time in support of the request for reconsideration." However, you argue that the United Kingdom and the Government of Singapore have classified the merchandise under the provision for parts of microwave ovens. While we make note of that fact, unfortunately these rulings contain no rationale leading to thier conclusions, so we are unable to address why their opinions differ from ours. You also argue that "legal precedent was improperly applied and/or construed resulting in an incorrect decision." However, upon review of your submission and HQ 083674, we disagree with your conclusion. You argue that "the metal chassis in its condition as imported is fundamental to the usage of the microwave oven." Whereas, in fact, every piece of a microwave oven is "fundamental to the usage of the microwave oven." However, as we stated in HQ 083674, the piece of metal at issue is not a substantial portion of the oven, and the essential character of the imported assembly is clearly that of the control panel. See HQ 084296 (October 10, 1990), HQ 071823 (March 20, 1985), HQ 071563 (March 7, 1985), and HQ 067551 (February 5, 1982). Upon review of the facts and law, we find that the instant microwave oven control panels are properly classifiable under subheading 8537.10.00, HTSUSA, which provides for: "[b]oards, panels,..., for the elctric control or the distribution of electricity...: [f]or a voltage not exceeding 1,000 v." HOLDING: The microwave oven control panel, mounted on a section of metal, is properly classifiable under subheading 8537.10.00, HTSUSA, which provides for: "[b]oards, panels,..., for the elctric control or the distribution of electricity...: [f]or a voltage not exceeding 1,000 v." Headquarters Ruling Letter 083674, dated june 22, 1989, is affirmed. Sincerely, John Durant, Director Commercial Rulings Division